On January 1, 2015, Como Company Purchased 45% of the Outstanding

On January 1, 2015, Como Company purchased 45% of the outstanding common shares of the Lite Company for $200,000. The net assets of Lite Company totaled $400,000. The inventory had a book value of $100,000 and a fair value of $120,000. Excess cost attributable to inventory is written off in 2015. During 2015, Lite Company earned $200,000 and declared a dividend of $40,000 for the year.
-The amount of goodwill implicit in Como's transaction is

A) $9,000.
B) $11,000.
C) $20,000.
D) $22,000.